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Q.BMW 전기차 구매비용 TAX Credit

지역California 아이디y**ngraepar****
조회1,632 공감0 작성일1/22/2023 3:53:44 AM

BMW전기차를 구매(개인용)비용을 TAX CREDIT받을 수 있나요?

0/1000

* 등록된 총 답변수 6개입니다.

김수환 님 답변 [머니/재테크] 답변일 1/26/2023 3:18:18 PM

차량 구매하신 날짜에 따라서 다른 룰이 적용이 되기 때문에 언제 차량을 구입하셨는지가 중요합니다.  또한 차량가격, 납세자의 소득, 차량제조사에 따른 제한규정이 있기 때문에 상세한 IRS guideance나 회계사를 통해 확인하신 후에 진행하시기 바랍니다. $7500까지 가능한 credit은 Non-refundable로 환급에 포함되지는 않지만 세금을 줄여주는 tax credit입니다.

김수환 [머니/재테크>세금/세무]

직업 공인회계사

이메일 INFO@KNLTAX.COM

전화 415-886-5670

김종갑 님 답변 [머니/재테크] 답변일 1/29/2023 8:43:52 PM

전기차 최신 credit 규정입니다.


Who Qualifies

You may qualify for a credit up to $7,500 under Internal Revenue Code Section 30D if you buy a new, qualified plug-in EV or fuel cell electric vehicle (FCV). The Inflation Reduction Act of 2022 changed the rules for this credit for vehicles purchased from 2023 to 2032.

The credit is available to individuals and their businesses.

To qualify, you must:

  • Buy it for your own use, not for resale
  • Use it primarily in the U.S.

In addition, your modified adjusted gross income (AGI) may not exceed:

  • $300,000 for married couples filing jointly 
  • $225,000 for heads of households
  • $150,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.

The credit is nonrefundable, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.

Qualified Vehicles

To qualify, a vehicle must:

  • Have a battery capacity of at least 7 kilowatt hours
  • Have a gross vehicle weight rating of less than 14,000 pounds
  • Be made by a qualified manufacturer. See our index of qualified manufacturers and vehicles.
    • FCVs do not need to be made by a qualified manufacturer to be eligible. See Rev. Proc. 2022-42 for more detailed guidance.
  • Undergo final assembly in North America

The sale qualifies only if:

  • You buy the vehicle new
  • The seller reports required information to you at the time of sale and to the IRS.
    • Sellers are required to report your name and taxpayer identification number to the IRS for you to be eligible to claim the credit.

In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed:

  • $80,000 for vans, sport utility vehicles and pickup trucks
  • $55,000 for other vehicles

MSRP is the retail price of the automobile suggested by the manufacturer, including options, accessories and trim but excluding destination fees. It isn't necessarily the price you pay.

To confirm whether a vehicle is a van, sport utility vehicle, pickup truck or other, see our qualified vehicles and manufacturers.

You can find your vehicle's weight, battery capacity, final assembly location (listed as “final assembly point”) and VIN on the vehicle's window sticker.

To check online if a specific vehicle meets the requirements for final assembly location, go to the Department of Energy's page on Electric Vehicles with Final Assembly in North America and use the VIN Decoder tool under "Specific Assembly Location Based on VIN."

김종갑 [머니/재테크>세금/세무]

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

회원 답변글
T**inr**** 님 답변 답변일 1/22/2023 6:36:56 AM
Google search:

WHICH BMW MODELS QUALIFY FOR THE EV FEDERAL TAX CREDIT*?

The build location of a particular vehicle can be confirmed by referring to its Vehicle Identification Number (VIN) using a VIN decoder or an information label affixed to the vehicle. Remember, only vehicles assembled in North America qualify for EV Tax Incentives. Previously, final assembly location was not a factor in qualification. Currently, that means only the following vehicles qualify for an EV Tax Credit:

2022-2023 BMW 330e
2022 BMW X5
d**lbaeni**** 님 답변 답변일 1/23/2023 1:48:17 PM
구매비용?? 차값을 전부다 텍스 크레딧받으실려고요? 꿈과 희망이 크시네요. 전기차 구매시 7500 크레딧이고요. 그렇다고 7500 다 주는게 아니에요.
Federal tax를 그만큼 냈어야 풀크레딧받고요. 안냈으면 낸만큼만 받는겁니다.
d**lbaeni**** 님 답변 답변일 1/23/2023 5:06:17 PM
미국생산차량만 해당됩니다
y**ngraepar**** 님 답변 답변일 1/23/2023 5:19:58 PM
미국내 생산된 차량만 준다는 것은 federal tax를 면제혜택을 준다고 한다고 했다가 세금을 내도록한것 까진 아는데
제가 궁금한건 federal tax를 냈으니 tax return때 세금공제를 해주는냐 하는 문제입니다.
Google search를 보면 세금공제를 인정할것 같기도 한데 정확한 걸 몰라서 아시는 분 도움을 청합니다.

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